The tariff classification of a lock box from China

N200601 February 8, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 32505 RE: The tariff classification of a lock box from China Dear Ms. Sudsinsunthorn: In your letter which was received by our office on January 18, 2012, you requested a tariff classification ruling. Detailed literature and a sample of the lock box were submitted for our review. The sample will be returned to you as requested. The merchandise concerned is a lock box (Item #3064304) which will be used in the home to secure personal items. The box measures approximately 4.5 inches in diameter and approximately 5.25 inches wide and approximately 5.25 inches in height. The sample you provided is painted black and contains a door with a combination lock. On top of the box is a coin slot so that the user can deposit money into the slot without having to open the box. You indicated that the lock box (Item #3064304) is also available in the colors of blue, red and purple. You stated that the item is comprised of tin. However, the item attracts a magnet; therefore, the lock box is either composed of iron or steel. You indicated that the item will be intended to be sold, marketed and packaged with a hangtag as a toy. However, while referred to as a toy, there is nothing about the “Metal Safe” that is inherently amusing or entertaining. The item is nothing more than a miniature metal safe to be used by children to store money or other small valuables. In addition, the item has a working combination lock which gives the item practicality. The applicable subheading for the lock box (Item #3064304) will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division